According to the Notice of the Ministry of Finance of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Adjusting the VAT Rate of Agricultural Products and Exempting Some Commodities from VAT ([94] Caishuizi No.4), the VAT rate of agricultural products was adjusted from 1 May 19941to 13%. The Notes on the Taxation Scope of Agricultural Products (hereinafter referred to as Notes) are hereby printed and distributed to you, and the relevant issues are specified as follows:
First, the "self-produced agricultural products sold by agricultural producers" in the first item of the duty-free items listed in Article 16 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) refers to the self-produced agricultural products sold by units and individuals directly engaged in plant planting, harvesting, animal breeding and fishing; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products produced and processed by the units and individuals still listed in the notes, are not within the scope of tax exemption, and value-added tax is levied at the prescribed tax rate.
Second, the refined tea made by agricultural producers after screening, winnowing, picking, shredding, drying and even stacking their own tea leaves is not subject to the provisions of tax exemption for agricultural producers to sell their own agricultural products, but is taxed at the prescribed tax rate.
Tea refers to the fresh leaves and buds (i.e. tea green) picked from tea trees, as well as the primary tea made by processes such as blow drying, rolling, fermentation and drying. The tax scope of the goods includes all kinds of tea (such as black tea, green tea, oolong tea, white tea and black tea). ). Refined tea, edge-selling tea, tea mixed with various drugs and tea drinks do not belong to the tax scope of this goods.
According to the above regulations, general taxpayers pay VAT at the rate of 13% except "refined tea, tea sold on the edge and tea and tea beverage mixed with various drugs".